Can you please show me how to do it and explain?

3 The adjusted trial balance of JT Music Productions, Inc. follows JT Music Productions, Inc. Adjusted Trial Balance December 31 Cash 55,000 Supplies 5,000 Prepaid insurance 10,000 Studio Equipment 75,000 Accumulated Depreciation-Studio Equipment 10,000 Accounts payable 15,000 JT, Capital 100,000 JT, Withdrawals 7,000 Revenue 65,000 Salaries expense 5,000 Depreciation expense 5,000 Rent expense 10,000 Supplies expense 2,000 Utilities Expense 5,000 Insurance Expense 11,000 Totals 190,000 190,000 (a) Prepare the closing entries for JT Music Productions, Inc. (b) What is the Balance of JT's capital account after the closing entries are posted